202201.21
0

WA: Sales & Use Tax Department Met its Obligation Notifying Taxpayer

WA: A home building and remodeling company were appropriately subject to Washington retail sales tax and business & occupation (B&O) tax as the Department of Revenue met its obligation in notifying the taxpayer of the assessment. The Department of Revenue sends documents to a taxpayer electronically; the taxpayer is assumed to have received the information…

202112.14
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Sales Tax Obligations for Wholesalers and Manufactures

Manufacturers, wholesalers, and distributors believe they have nominal sales tax obligations due to the probability of sales tax-exempt transactions. This is not always correct. Businesses can be manufacturers and distributors, as wholesalers and distributors are often used interchangeably. The theory to consider is whether the sales by these types of businesses are exempt or not…

202110.13
0

NOMAD: States without statewide sales tax rates

CURRENTLY, the US has five states with no sales tax New Hampshire, Oregon, Montana, Alaska, and Delaware. A popular way to remember which states are with the acronym NOMAD. Although these states do not have a statewide sales tax, they do have other taxes. New Hampshire does not have a sales tax, even in individual municipalities….

202106.05
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Louisiana—Sales and Use Tax: Taxpayer Entitled to Refund on Purchase of Caustic

LOUISIANA : A taxpayer was not required to remit Louisiana sales and use tax on its purchase of sodium hydroxide (caustic) because the taxpayer used the caustic as a pollution control device system (PCDS) at its manufacturing facility. Generally, for sales and use tax purposes the term sale at retail does not include the sale…

202105.12
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Missouri—Sales and Use Tax: Taxpayer Failed to Establish Portable Toilets Rental Was a Non-Taxable Service

MISSOURI: The Supreme Court of Missouri (Court) affirmed the administrative hearing commission’s (commission’s) decision that a taxpayer was properly subject to Missouri sales and use tax on its rentals of portable toilets because the taxpayer failed to prove that the true object of his rentals was the waste removal service and not the toilet itself….

202105.05
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Taxability of Smokeless Nicotine Products

TN: Notice 21-05 Smokeless Nicotine Products Exempt from Tennessee Tobacco Tax Public Chapter 69 (2021), effective March 31, 2021, amends the definitions of “cigarette” and “tobacco products” and adds a new definition of “smokeless nicotine product” to clarify that smokeless nicotine products are not subject to Tennessee tobacco tax. Tennessee Tobacco Tax Tennessee imposes a…

202104.07
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Alaska Jurisdictions Combine to Establish States First Nexus

ALASKA: The Alaska Remote Seller Sales Tax Commission has approved its “Remote Seller Sales Tax Code & Common Definitions” that would apply to local municipalities in Alaska that choose to adopt it. The code accommodates the individual rates and exemptions of multiple local jurisdictions within Alaska, with single-level, statewide administration. Under the code, remote sellers and marketplace…

202103.25
0

How States Will Use Sales Tax to Recover Lost Revenue from the Pandemic.

Governments will reexamine a host of state policies coming off an unprecedented year with building budget challenges. Sales tax is one area that will certainly be on the table as legislatures make difficult decisions about taxes and spending. Many states have already made bold moves when it comes to sales tax in 2021. Changes to…

202012.09
0

Delaware—Multiple Taxes: Mandatory Electronic Filing for Many Business Tax Returns Announced

DELAWARE – The Delaware Division of Revenue (division) issued a memorandum notifying taxpayers that most gross receipts tax, excise tax, and withholding tax returns and payments will be required to be filed electronically as of January 1, 2021. The division listed down the forms to which the mandatory electronic filing requirement will apply. Further, it…